Hello Richard,
If you are expecting to sell the home which will result in a capital gain, you should make the estimated tax payments to cover the gain.
When you sell the home in MA you will need to file a return to report the sale.
Here are some links that may assist you.
https://turbotax.intuit.com/tax-tips/state-taxes/multiple-states-figuring-whats-owed-when-you-live-a...
https://turbotax.intuit.com/tax-tips/home-ownership/tax-law-for-selling-real-estate/L9PmDNkK5
https://turbotax.intuit.com/tax-tips/home-ownership/tax-aspects-of-home-ownership-selling-a-home/L6t...
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